Section 12AA(1)(b)(ii) of the Income Tax Act

94 judgments on BharatTax turn on Section 12AA(1)(b)(ii).

Judgments on Section 12AA(1)(b)(ii)

Shree Sojitra Kharakuva Shree Khodiyar Mataji Akand Jyoti Trust, Ahmedabad vs. CIT (Exemption), Ahmedabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1691/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Oct 2025

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : - Shree Sojitra Kharakuva Shree The Cit(Exemption) Khodiyar Mataji Akand Jyoti Vs. Ahmedabad. Trust, D-1, Muktidham Co- Society, Opp: Motera Stadium Motera Road, Sabarmati, Ahmedabad. Pan : Aabts 1714 N (Applicant) (Responent) : Shri Jignesh Karad, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

Bluebriage Sports Foundation, Pune vs. CIT Exemption, Pune

In the result, both the appeals in ITA Nos

ITA 220/PUN/2025[NA]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.219 & 220/Pun/2025 Bluebrigade Sports Foundation, Cit Exemption, Pune Shop No. 2, 1024/25, Shukrawar Peth, Tilak Road, Pune-411002 Vs. Pan : Aalcb7396Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar Department By : Shri Amol Khairnar Date Of Hearing : 21-07-2025 Date Of 30-07-2025 Pronouncement :

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Bluebriage Sports Foundation, Pune vs. CIT Exemption, Pune

In the result, both the appeals in ITA Nos

ITA 219/PUN/2025[NA]Status: DisposedITAT Pune30 Jul 2025

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.219 & 220/Pun/2025 Bluebrigade Sports Foundation, Cit Exemption, Pune Shop No. 2, 1024/25, Shukrawar Peth, Tilak Road, Pune-411002 Vs. Pan : Aalcb7396Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri C.H. Naniwadekar Department By : Shri Amol Khairnar Date Of Hearing : 21-07-2025 Date Of 30-07-2025 Pronouncement :

For Appellant: Shri C.H. NaniwadekarFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

I M C of Govt Industrial Training Institute Jath, Sangli vs. CIT (E), Pune

In the result, the appeal of the appellant is allowed for statistical purposes

ITA 1499/PUN/2024[2023-24]Status: DisposedITAT Pune24 Mar 2025AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1499/Pun/2024

For Appellant: Shri Amol KulkarniFor Respondent: Shri Amol Khairnar
Section 12A

M/S. Chitra Lekha Shiksha Sewa Samiti, Kanpur vs. Commissioner of Income Tax (Exemptions), Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 159/LKW/2019[NA]Status: DisposedITAT Lucknow11 Jul 2024

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriam/S Chitra Lekha Shiksha V. The Cit (Exemption) Sewa Samiti Lucknow B1, Y Block Kidwai Nagar, Kanpur Pan: (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S Pandey, Cit (Dr) Date Of Hearing: 26 06 2024 Date Of Pronouncement: 11 07 2024 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S Pandey, CIT (DR)
Section 12ASection 12A(1)

District Information Technology Society, Kurukshetra vs. CIT(E), Chandigarh

In the result, the appeal is dismissed

ITA 1203/CHANDI/2018[--]Status: DisposedITAT Chandigarh13 Mar 2024

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 1203/Chd/2018 U/S 12Aa (1)(B)(Ii) District Information Technology Vs. The Cit (Exemption), बनाम Society, Chandigarh C/O Garg & Garg Associates, Chartered Accountants, Kothi No. 35,Sector 7, Urban Estate, Kurukshetra, Haryana "थायी लेखा सं./Pan No. Aabad0001A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri J.S. Kahlon, CIT, DR
Section 12ASection 2(15)

Heggade Seva Sangh, Mumbai vs. Commissioner of Income Tax - Exemption, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 2915/MUM/2023[2021-2022]Status: DisposedITAT Mumbai27 Feb 2024AY 2021-2022

Bench: Shri Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm Heggade Seva Sangh Cit (Exemption) Room No. 617, 6Th Floor, Piramal Room No. 1, Rajesh Bhavan, Vs. Opp. Ind Colony, Kanjurmarg (W), Chambers, Lal Baug, Parel, Mumbai – 400 042 Mumbai-400 012 Pan/Gir No. Aaath 1602 H (Assessee) (Respondent) : Assessee By : Shri Hitesh P Shah : Shri Biswanath Das Respondent By Date Of Hearing : 13.02.2024 Date Of Pronouncement : 27.02.2024

For Appellant: Shri Hitesh P Shah
Section 12A

Mahavir Institute of Medical Sciences, Hyderabad vs. PCIT, Central-2, Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 737/CHNY/2020[2014-15]Status: DisposedITAT Chennai31 Oct 2023AY 2014-15

Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.737/Chny/2020 िनधा"रण वष"/Assessment Year: 2014-15 Mahavir Institute Of Medical Sciences, Vs. The Principal Commissioner Of 8-2-704/B/15, Sai Enclave, Road Income Tax (Central) 2, No:12, Banjara Hills, Hyderabad, Chennai. Telangana 500 034. [Pan:Aadtm7000R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri I. Dinesh, Advocate ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 19.10.2023 घोषणा की तारीख /Date Of Pronouncement : 31.10.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax (Central), Chennai, Dated 30.06.2020 Relevant To The Assessment Year 2014-15 Passed Under Section 12Aa(1)(B)(Ii) R.W.S. 254 Of The Income Tax Act, 1961. 2. When The Appeal Was Taken Up For Hearing, The Ld. Counsel For The Assessee Has Prayed For Withdrawal Of The Appeal As The Ld. Counsel Was Instructed To Withdraw The Appeal Filed By The Assessee, Against Which

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri Nilay Baran Som, CIT
Section 12A

Indian Ex-Defense Service Employee Chambers of Commerce and Industries, Mumbai vs. The Commissioner of Income Tax, Pune

Appeal is allowed for statistical purposes

ITA 382/PUN/2023[-]Status: DisposedITAT Pune27 Oct 2023

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Akshita KohliFor Respondent: Shri Mirtyunjoy Barnwal
Section 12A

Vardhman Sewa Kandra, Jalore vs. CIT(E), Jaipur

In the result, appeal of the assessee stands dismissed as

ITA 158/JODH/2020[2020-21]Status: DisposedITAT Jodhpur12 Sept 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: --

For Appellant: N O N EFor Respondent: Shri O.P. Meena, CIT-DR
Section 12A

M/S Prayas Bahuddeshiya Samajik Sanstha, Nagpur vs. CIT Exemptions, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 7/NAG/2020[00]Status: DisposedITAT Nagpur12 Sept 2023

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.7/Nag/2020 िनधा"रण वष" / Assessment Year : - M/S.Prayas Bahudeshiya The Cit Exemption, Samajik Sanstha, Vs Pune. 246/247, Trikoni Maidan, Hanuman Nagar, Medical Road, Nagpur – 440009. Pan: Aafap 2641 G Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 31/08/2023 Date Of Pronouncement 12/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Assessee’S Application For Registration Under Section 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 Dated 29.11.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. Whether On The Facts & Circumstances Of The Case The Cit(Exemptions), Pune Was Justified In Rejecting The Application Of M/S.Prayas Bahuddeshiya Samajik Sanstha [A]

Section 12ASection 2(15)

Madhya Pradesh Rajya Kaushal Vikas Evam Rojgarnirman Board, Bhopal vs. The It ( Exemption), Bhopal

ITA 20/IND/2023[00]Status: DisposedITAT Indore22 Aug 2023

Prasanna Foundation, Solapur vs. Commissioner of Income Tax (Exemption), . Pune

Appeals are ALLOWED

ITA 629/PUN/2023[-]Status: DisposedITAT Pune08 Jun 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 628 & 629/Pun/2023 Prasanna Foundation 188, Plot No-2, Laxmi Peth, Damani Nagar, Degaon Rd., Solapur. Pan:Aaetp1367M . . . . . . . अपीलाथी / Appellant

For Appellant: Shri Anil SatheFor Respondent: Shri Rajiv Kumar
Section 12ASection 80G

Prasanna Foundation, Solapur vs. Commissioner of Income Tax (Exemption), . Pune

Appeals are ALLOWED

ITA 628/PUN/2023[-]Status: DisposedITAT Pune08 Jun 2023

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 628 & 629/Pun/2023 Prasanna Foundation 188, Plot No-2, Laxmi Peth, Damani Nagar, Degaon Rd., Solapur. Pan:Aaetp1367M . . . . . . . अपीलाथी / Appellant

For Appellant: Shri Anil SatheFor Respondent: Shri Rajiv Kumar
Section 12ASection 80G

Senior Citizen Foundation, Gujrat vs. Commissioner of Income Tax (Exemption), Pune

The appeal is ALLOWED FOR STATISTICAL PURPOSE in above terms

ITA 90/PUN/2023[2022-23]Status: DisposedITAT Pune01 Jun 2023AY 2022-23

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 90/Pun/2023 Senior Citizen Foundation 16, Vidyanagar Society, Mehsana Chansma Rd., Mehsana-384002, Gujarat. Pan:Aaits7253H . . . . . . . अपीलाथी / Appellant

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena
Section 12ASection 12A(1)(ac)

The Nashik Division Postal Club, Nashik vs. Commissioner of Income Tax (Exemption), Pune

The appeal of the appellant is ALLOWED FOR STATISTICAL PURPOSE

ITA 127/PUN/2023[-]Status: DisposedITAT Pune01 May 2023

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 127/Pun/2023 The Nashik Division Postal Club, Nashik Kanhere Wadi, Nashik - 422001 Pan:Aadtt0524B . . . . . . . अपीलार्थी / Appellant

For Appellant: NoneFor Respondent: Shri B. Koteswara Rao
Section 12ASection 12A(1)(ac)

Measage Peer Panchal Educational and Welefare Trust, Srinagar vs. Income Tax Officer (Exemption), Chandigarh

In the result, the appeal filed by the assessee is dismissed as

ITA 357/ASR/2019[2019-20]Status: DisposedITAT Amritsar17 Feb 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12A

Shikha Shishu Sadan Senior Secondary School, Dhampur vs. CIT (E), Lukhnow

In the result, the appeal filed by the assessee stands dismissed

ITA 2143/DEL/2019[-]Status: DisposedITAT Delhi25 Jan 2023

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryshikhar Shishu Sadan, Versus C.I.T. (E), Sr. Secondary School, Lucknow. Kshetriya Nagar, Behind Sbi Dhampur, Bijnor (Up) Pan: Aakts3942H (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Meenakshi Dohare, Sr. DR
Section 12Section 12A

Mahesh Manav Seva Sanstha, Ichalkaranji vs. Commissioner of Income-Tax - Exemption, Pune

The appeal of the appellant is ALLOWED FOR STATISTICAL PURPOSE in above terms

ITA 625/PUN/2022[-]Status: DisposedITAT Pune27 Dec 2022

Bench: Hon’Ble Shri S.S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 625/Pun/2022 Mahesh Manav Seva Sanstha Gala No 5-8, Igm Hospital, Ichalkaranji-416115 Pan:Aadam4300M . . . . . . . अपीलाथी / Appellant

For Appellant: Shri MK Kulkarni & Mrs JR ChandekarFor Respondent: Shri Pankaj Kumar
Section 12A

The Devnandan Welfare Trust, Maunath Bhanjan vs. Commissioner of Income Tax (E), Lucknow

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 75/LKW/2020[NA]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: N.A.

Section 12A